A cold storage material, which has a large specific heat and a small magnetization in an extremely low temperature region and has satisfactory manufacturability, is provided, and a method for manufacturing the same is provided. Further, a refrigerator having high efficiency and excellent cooling performance is provided by filling this refrigerator with the above-described cold storage material. Moreover, a device incorporating a superconducting coil capable of reducing influence of magnetic noise derived from a cold storage material is provided. The cold storage material of embodiments is a granular body composed of an intermetallic compound in which the ThCr2Si2-type structure 11 occupies 80% by volume or more, and has a crystallite size of 70 nm or less.